YARA-FINANZ: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YARA-FINANZ
Largest movements
- Tangible fixed assets +€238,907
up €238,907 (+65.8%), from €362,876 to €601,783
of which Land and buildings: +€237,573
- Receivables within one year +€16,320
up €16,320 (+18.1%), from €90,000 to €106,320
of which Other amounts receivable: +€16,320
- Debts after one year +€178,329
up €178,329 (+118%), from €150,949 to €329,278
- Other debts +€84,437
up €84,437 (+129%), from €65,622 to €150,058
- Profit (loss) carried forward -€37,401
down €37,401 (-12.5%), from €298,694 to €261,293
- Current portion of long-term debt +€18,647
up €18,647 (+110%), from €17,025 to €35,671
- Gross operating margin +€13,979
up €13,979 (+8.3%), from €167,718 to €181,697
- Depreciation +€5,585
up €5,585 (+35.8%), from €15,587 to €21,173
- Taxes +€1,886
up €1,886 (+6.0%), from €31,224 to €33,110
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €562,485 | €813,262 | +€250,776 | +44.6% |
| Fixed assets | 21/28 | €362,876 | €601,783 | +€238,907 | +65.8% |
| Tangible fixed assets | 22/27 | €362,876 | €601,783 | +€238,907 | +65.8% |
| Land and buildings | 22 | €340,529 | €578,102 | +€237,573 | +69.8% |
| Plant, machinery and equipment | 23 | €262 | €60 | -€201 | -77.0% |
| Furniture and vehicles | 24 | €4,384 | €6,853 | +€2,469 | +56.3% |
| Other tangible fixed assets | 26 | €17,702 | €16,769 | -€933 | -5.3% |
| Current assets | 29/58 | €199,609 | €211,478 | +€11,869 | +5.9% |
| Amounts receivable within one year | 40/41 | €90,000 | €106,320 | +€16,320 | +18.1% |
| Trade receivables | 40 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €16,320 | +€16,320 | |
| Cash at bank and in hand | 54/58 | €107,158 | €101,226 | -€5,933 | -5.5% |
| Deferred charges and accrued income | 490/1 | €2,451 | €3,933 | +€1,481 | +60.4% |
| Total equity and liabilities | 10/49 | €562,485 | €813,262 | +€250,776 | +44.6% |
| Equity | 10/15 | €319,154 | €281,753 | -€37,401 | -11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €298,694 | €261,293 | -€37,401 | -12.5% |
| Amounts payable | 17/49 | €243,331 | €531,509 | +€288,177 | +118% |
| Amounts payable after more than one year | 17 | €150,949 | €329,278 | +€178,329 | +118% |
| Financial debts | 170/4 | €150,949 | €329,278 | +€178,329 | +118% |
| Amounts payable within one year | 42/48 | €89,193 | €198,824 | +€109,632 | +123% |
| Current portion of amounts payable after more than one year | 42 | €17,025 | €35,671 | +€18,647 | +110% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €5,322 | €10,045 | +€4,723 | +88.7% |
| Suppliers | 440/4 | €5,322 | €10,045 | +€4,723 | +88.7% |
| Taxes, remuneration and social security | 45 | €1,224 | €3,050 | +€1,826 | +149% |
| Taxes | 450/3 | €1,224 | €3,050 | +€1,826 | +149% |
| Other amounts payable | 47/48 | €65,622 | €150,058 | +€84,437 | +129% |
| Accrued charges and deferred income | 492/3 | €3,190 | €3,407 | +€217 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,587 | €21,173 | +€5,585 | +35.8% |
| Other operating charges | 640/8 | €3,824 | €4,420 | +€596 | +15.6% |
| Gross operating margin | 9900 | €167,718 | €181,697 | +€13,979 | +8.3% |
| Operating profit (loss) | 9901 | €148,307 | €156,104 | +€7,797 | +5.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €9,800 | €10,395 | +€595 | +6.1% |
| Recurring financial charges | 65 | €9,800 | €10,395 | +€595 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €138,507 | €145,709 | +€7,202 | +5.2% |
| Income taxes | 67/77 | €31,224 | €33,110 | +€1,886 | +6.0% |
| Profit (loss) for the period | 9904 | €107,283 | €112,599 | +€5,316 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,283 | €112,599 | +€5,316 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.